asked the Minister for Local Government if he is aware of the sense of injustice felt by the people entering into the occupation of newly-built houses through being held liable for rates, by the local authority, from a date preceding that on which occupation was taken or even possible; and, if so, if he will have the matter reviewed and issue a direction or, if necessary, introduce proposals for amending legislation with a view to eliminating or alleviating this hardship.
Ceisteanna—Questions. Oral Answers. - Rates Liability.
Rating authorities must make their rates in accordance with the valuations appearing in the valuation lists furnished to them by the commissioner of valuation. If a house appears in the valuation lists before it is completed the owner or intending occupier may appeal against the entry in the valuation lists with a view to having it struck out. If the house is unoccupied at the time of the making of the rate the person assessed may, subject to certain conditions and restrictions, obtain an appropriate refund of rates from the rating authority.